777 Relief on realisation and reinvestment: application to group member
Corporation Tax Act 2009 (2009 c 4) | Legislation

Roll-over relief under Chapter 7 (realisation and reinvestment)

777  Relief on realisation and reinvestment: application to group member

(1)     This section deals with the application of Chapter 7 (roll-over relief in case of realisation and reinvestment) in relation to a company that is a member of a group.

(2)     Chapter 7 does not apply if the expenditure

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